Line 68: College tuition credit
Did you or your spouse or any dependents pay college tuition expenses during 2023?
If No , you do not qualify for this credit. Go to line 69.
If Yes , and you did not claim the college tuition itemized deduction on Form IT-196, complete Form IT-272 , Claim for College Tuition Credit or Itemized Deduction, and transfer the amount from Form IT-272 to Form IT-201, line 68. Submit Form IT-272 with your return.
For more information, see the instructions for Form IT-272 .